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Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA
Before: SH. P.M.JAGTAP & SH. S.S. GODARA
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. P.M.JAGTAP, ACCOUNTANT MEMBER AND SH. S.S. GODARA, JUDICIAL MEMBER [Assessment Year: 2007-08] vs Sri Sukamal Sikdar, ITO, Ward-38(4), Vill.-Amlagora, P.O.-Garhbeta, Midnapore, Distt.Paschim Medinipur. Amaravati, Raja PIN-721212. PAN-AIXPS9575R N.L.Khan Road, Keranitola, Midnapore- 721101. (Appellant) (Respondent) Appellant by Sh. A. Bhattacharjee, Addl. CIT Respondent by None Date of Hearing 24.07.2018 Date of Pronouncement 21.08.2018 ORDER
This appeal filed by the Revenue is directed against the order of Ld. CIT(A)- 11, Kolkata dated 25.02.2015 for AY 2007-08.
At the time of hearing fixed in this case on 24.07.2018, none has appeared on behalf of the assessee. As pointed out by Ld.DR, the tax effect involved in this appeal of the Revenue however is less than the revised monetary limit of Rs.20 Lacs fixed by the CBDT for filing the Revenue’s appeals before the Tribunal. The CBDT vide its recent Circular No.3/2018 issued on 11.07.2018 has revised the monetary limit for filing the appeals of the Revenue before the Tribunal to Rs.20 Lacs. As clarified in the said Circular, the revised monetary limit of Rs.20 Lacs for filing the Revenue’s appeals before the ITAT would apply to the appeals already filed by the Revenue which are pending before the Tribunal and the same are liable to be dismissed as withdrawn/not pressed. We accordingly treat this appeal of the [Assessment Year: 2007-08] Revenue involving the tax effect of less than Rs.20 Lacs keeping in view the Circular No.3/2018 (supra) issued by CBDT and dismiss the same.
In the result, the appeal of the Revenue is dismissed.